CHAPTER 33
ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
NOTES
1. This Chapter does not cover:
(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) soap or other products of heading 3401; or
(c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression "odoriferous substances" in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings end put up in packings of a kind sold by retail for such use.
4. The expression "perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
| Tariff Item | Description of goods | Unit | Rate of duty | |||
| Standard | Preferential Areas | |||||
| (1) | (2) | (3) | (4) | (5) | ||
| 3301 | essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essentialOILS | |||||
| - Essential oils of citrus fruit : | ||||||
| 33011100 | -- Of bergamot | kg. | 30% | - | ||
| 33011200 | -- Of orange | kg. | 30% | - | ||
| 33011300 | -- Of lemon | kg. | 30% | - | ||
| 33011400 | -- Of lime | kg. | 30% | - | ||
| 330119 | -- Other. | |||||
| 33011910 | --- Citronella oil | kg. | 30% | - | ||
| 33011990 | --- Other | kg. | 30% | - | ||
| - Essential oils other than those of citrus fruit: | ||||||
| 33012100 | -- Of geranium | kg. | 30% | - | ||
| 330122 | -- Of jasmin : | |||||
| 33012210 | --- Jasmin concentrate | kg. | 30% | - | ||
| 33012290 | --- Other | kg. | 30% | - | ||
| 33012300 | -- Of lavender or of lavandin | kg. | 30% | - | ||
| 33012400 | -- Of peppermint (Mentha piperita) | kg. | 30% | - | ||
| 330125 | -- Of other mints : | |||||
| 33012510 | --- Spearmint oil (ex-mentha spicata) | kg. | 30% | - | ||
| 33012520 | --- Water mint-oil (ex-mentha aquatic) | kg. | 30% | - | ||
| 33012530 | --- Horsemint oil (ex-mentha sylvestries) | kg. | 30% | - | ||
| 33012540 | --- Bergament oil (ex-mentha citrate) | kg. | 30% | - | ||
| 33012590 | ---Other | kg. | 30% | - | ||
| 33012600 | -- Of vetiver | kg. | 30% | - | ||
| 330129 | -- Other: | |||||
| --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: | ||||||
| 33012911 | ---- Anise oil (aniseed oil) | kg | 30% | - | ||
| 33012912 | ---- Cajeput oil | kg. | 30% | - | ||
| 33012913 | ---- Cananga oil | kg. | 30% | - | ||
| 33012914 | ---- Caraway oil | kg. | 30% | - | ||
| 33012915 | ---- Cassia oil | kg. | 30% | - | ||
| 33012916 | ---- Cedarwood oil | kg. | 30% | - | ||
| 33012917 | ---- Cinnamon bark oil | kg. | 30% | - | ||
| 33012918 | ---- Cinnamon leaf oil | kg. | 30% | - | ||
| --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: | ||||||
| 33012921 | ---- Clove leaf or stem, oil | kg. | 30% | - | ||
| 33012922 | ---- Coriander seed oil | kg. | 30% | - | ||
| 33012923 | ---- Dill oil (anethum oil) | kg. | 30% | - | ||
| 33012924 | ---- Eucalyptus oil | kg. | 30% | - | ||
| 33012925 | ---- Fennel seed oil | kg. | 30% | - | ||
| 33012926 | ---- Ginger oil | kg. | 30% | - | ||
| 33012927 | ---- Ginger grass oil | kg. | 30% | - | ||
| 33012928 | ---- Clove bud oil | kg. | 30% | - | ||
| --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; peiitgrain oil; sandalwood oil; rose oil: | ||||||
| 33012931 | ---- Tuberose concentrate | kg. | 30% | - | ||
| 33012932 | ---- Nutmeg oil | kg. | 30% | - | ||
| 33012933 | ---- Palmarosa oil | kg. | 30% | - | ||
| 33012934 | ---- Patchouli oil | kg. | 30% | - | ||
| 33012935 | ---- Pepper oil | kg. | 30% | - | ||
| 33012936 | ---- Petitgrain oil | kg. | 30% | - | ||
| 33012937 | ---- Sandalwood oil | kg. | 30% | - | ||
| 33012938 | ---- Rose oil | kg. | 30% | - | ||
| --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil : | ||||||
| 33012941 | ---- Camphor oil | kg. | 30% | - | ||
| 33012942 | ---- Lemon grass oil | kg. | 30% | - | ||
| 33012943 | ---- Ylang ylang oil | kg. | 30% | - | ||
| 33012944 | ---- Davana oil | kg. | 30% | - | ||
| 33012945 | ---- Cumin oil | kg. | 30% | - | ||
| 33012946 | ---- Celery seed oil | kg. | 30% | - | ||
| 33012947 | ---- Garlic oil | kg. | 30% | - | ||
| 33012948 | ---- Paprika oil | kg. | 30% | - | ||
| 33012949 | ---- Turmeric oil | kg. | 30% | - | ||
| 33012950 | --- Spices' oils not elsewhere specified or included | kg. | 30% | - | ||
| 33012990 | --- Other | kg. | 30% | - | ||
| 330130 | - Resinoids: | |||||
| 33013010 | --- Agar oil | kg. | 30% | - | ||
| -- Other: | ||||||
| 33013091 | ---- Flavouring essences, all types, including those for liquors | kg. | 30% | - | ||
| 33013099 | ---- Other | kg. | 30% | - | ||
| 330190 | - Other: | |||||
| --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: | ||||||
| 33019011 | ---- Fenugreek oleoresins | kg. | 30% | - | ||
| 33019012 | ---- Ginger oleoresins | kg. | 30% | - | ||
| 33019013 | ---- Pepper oleoresins | kg. | 30% | - | ||
| 33019014 | ---- Turmeric oleoresins | kg. | 30% | - | ||
| 33019015 | ---- Cardamom oleoresins | kg. | 30% | - | ||
| 33019016 | ---- Celery Seed oleoresins | kg. | 30% | - | ||
| 33019017 | ---- Nutmeg oleoresins | kg. | 30% | - | ||
| --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: | ||||||
| 33019021 | ---- Clove oleoresins | kg. | 30% | - | ||
| 33019022 | ---- Capsicum oleoresins | kg. | 30% | - | ||
| 33019023 | ---- Coriander oleoresins | kg. | 30% | - | ||
| 33019024 | ---- Cumin oleoresins | kg. | 30% | - | ||
| 33019025 | ---- Fennel oleoresins | kg. | 30% | - | ||
| 33019029 | ---- Oleoresins of spices not elsewhere specified or included | kg | 30% | - | ||
| --- Attars of all kinds infixed oil base; mustard oil aroma essence of ambrettolide(ambrette seed oil essence): | ||||||
| 33019031 | ---- Attars of all kinds in fixed oil base | kg. | 30% | - | ||
| 33019032 | ---- Mustard oil aroma | kg. | 30% | - | ||
| 33019033 | ---- Essence of ambrettolide (ambrette seed oil essence) | kg. | 30% | - | ||
| --- Concentrates of essential oils in fats, in fixed oils or in Waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included: | ||||||
| 33019041 | ---- Flavouring essences, all types, including those for liquors | kg. | 30% | - | ||
| 33019049 | ---- Other | kg. | 30% | - | ||
| --- Terpenic by-products of the deterpenation of essential oils: | ||||||
| 33019051 | ---- Flavouring essences, all types, including those for liquors | kg. | 30% | - | ||
| 33019059 | ---- Other | kg. | 30% | - | ||
| 33019060 | --- Aqueous distillates of essential oils, not elsewhere specified or included | kg. | 30% | - | ||
| --- Aqueous solutions of essential oils: | ||||||
| 33019071 | ---- Flavouring essences, all types, including those for liquors | kg. | 30% | - | ||
| 33019079 | ---- Other | kg. | 30% | - | ||
| 33019090 | --- Other | kg. | 30% | - | ||
| 3302 | mixtures of odoriferous SUBstances and mixtures (including alcoholic solutions) with a basis of one or more of these SUBstances, of a kind used as raw materials in industry; OTHER preparations based on odoriferous SUBstances, of a kind used for the manufacture of beverages | |||||
| 330210 | - Of a kind used in the food or drink industries: | |||||
| 33021010 | --- Synthetic flavouring essences | kg. | 160% | - | ||
| 33021090 | --- Other | kg. | 160% | - | ||
| 330290 | - Other: | |||||
| --- Mixtures of aromatic chemicals and essential oils as perfume base: | ||||||
| 33029011 | ---- Synthetic perfumery compounds | kg. | 30% | - | ||
| 33029012 | ---- Synthetic essential oil | kg. | 30% | - | ||
| 33029019 | ---- Other | kg. | 30% | - | ||
| 33029020 | ---- Aleuritic acid | kg. | 30% | - | ||
| 33029090 | ---- Other | kg. | 30% | - | ||
| 3303 | perfumes and toilet waters | |||||
| 330300 | - Perfumes and toilet waters: | |||||
| 33030010 | --- Eau-de-cologne | kg. | 30% | - | ||
| 33030020 | --- Rose water | kg. | 30% | - | ||
| 33030030 | --- Keora water | kg. | 30% | - | ||
| 33030040 | --- Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | kg. | 30% | |||
| 33030050 | --- Perfumes containing spirit | kg. | 30% | - | ||
| 33030060 | --- Spirituous toilet preparations not elsewhere specified or included | kg. | 30% | - | ||
| 33030090 | --- Other | kg. | 30% | - | ||
| 3304 | beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations | |||||
| 33041000 | - Lip make-up preparations | kg. | 30% | - | ||
| 33042000 | - Eye make-up preparations | kg. | 30% | - | ||
| 33043000 | - Manicure or pedicure preparations | kg. | 30% | - | ||
| - Other: | ||||||
| 330491 | -- Powders, whether or not compressed: | |||||
| 33049110 | --- Face powders | kg. | 30% | - | ||
| 33049120 | --- Talcum powders | kg. | 30% | - | ||
| 33049190 | --- Other | kg. | 30% | - | ||
| 330499 | -- Other: | |||||
| 33049910 | --- Face creams | kg. | 30% | - | ||
| 33049920 | --- Nail polish or lacquers | kg. | 30% | - | ||
| 33049930 | --- Moisturising lotion | kg. | 30% | - | ||
| 33049940 | --- Sindur, bindi, kumkum | kg. | 30% | - | ||
| 33049950 | --- Turmeric preparations | kg. | 30% | - | ||
| 33049990 | --- Other | kg. | 30% | - | ||
| 3305 | preparations for use on the hair | |||||
| 330510 | - Shampoos: | |||||
| 33051010 | --- Containing spirit | kg. | 30% | - | ||
| 33051090 | --- Other | kg. | 30% | - | ||
| 33052000 | - Preparations for permanent waving or straightening | kg. | 30% | - | ||
| 33053000 | - Hair lacquers | kg. | 30% | - | ||
| 330590 | - Other: | |||||
| --- Hair oil: | ||||||
| 33059011 | ---- Perfumed | kg. | 30% | - | ||
| 33059019 | ---- Other | kg. | 30% | - | ||
| 33059020 | --- Brilliantines (spirituous) | kg. | 30% | - | ||
| 33059030 | --- Hair cream | kg. | 30% | - | ||
| 33059040 | --- Hair dyes (natural, herbal or synthetic) | kg. | 30% | - | ||
| 33059050 | --- Hair fixers | kg. | 30% | - | ||
| 33059090 | --- Other | kg. | 30% | - | ||
| 3306 | preparations for oral or dental hygiene, including DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS ), IN INDIVIDUAL RETAIL PACKAGES | |||||
| 330610 | - Dentifrices: | |||||
| 33061010 | --- In powder | kg. | 30% | - | ||
| 33061020 | --- In paste | kg. | 30% | -' | ||
| 33061090 | --- Other | kg. | 30% | - | ||
| 33062000 | - Yarn used to clean between the teeth (dental floss) | kg. | 30% | - | ||
| 33069000 | - Other | kg. | 30% | - | ||
| 3307 | PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED, PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES | |||||
| 330710 | - Pre-shave, shaving or after-shave preparations: | |||||
| 33071010 | ---Shaving cream | kg. | 30% | - | ||
| 33071090 | --- Other | kg. | 30% | - | ||
| 33072000 | - Personal deodorants and anti-perspirants | kg. | 30% | - | ||
| 330730 | - Perfumed bath salts and other bath preparations: | |||||
| 33073010 | --- Bath oil (thailam) | kg. | 30% | - | ||
| 33073090 | --- Other | kg. | 30% | - | ||
| - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: | ||||||
| 33074100 | --- "Agarbatti" and other odoriferous preparations which operate by burning | kg. | 30% | - | ||
| 33074900 | -- Other | kg. | 30% | - | ||
| 330790 | - Other: | |||||
| 33079010 | --- Depilatories | kg. | 30% | - | ||
| 33079020 | --- Sterile contact lens care solution | kg. | 30% | - | ||
| 33079090 | --- Other | kg. | 30% | - | ||